Gueye had a brief stint at Watford in the summer of 2020 after leaving Le Havre. However, he was swiftly transferred away from Vicarage Road without playing a match due to disagreements over his terms with the club.
With 17 caps for Senegal since his debut in November 2021 and having previously played on loan at Sevilla, Gueye brings significant international experience to Turf Moor.
According to The Sun, Burnley sees Gueye as a potential addition to help avoid an immediate return to the Championship in the second half of the season. Vincent Kompany's scouts have reportedly watched the midfielder and were impressed by his performances in a Marseille shirt, paving the way for a possible move in the New Year.
Marseille is open to offloading Gueye during the January transfer window, as the 24-year-old is not a prominent part of Gattuso's first-team plans. The Ligue 1 club is seeking £15 million from the sale of the former Le Havre player, who has only played for 24 minutes in league football this campaign.